| 浅谈内部审计质量控制 |
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| 引用本文： | 陆永根.浅谈内部审计质量控制[J].广州广播电视大学学报,2006,6(2):32-35. |
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| 作者姓名： | 陆永根 |
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| 作者单位： | 广州市广播电视大学,广东,广州,510275 |
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| 摘 要： | 内部审计质量控制是指内部审计机构为确保其审计质量符合内部审计准则的要求而制定和执行的政策和程序。我国内部审计质量控制存在法规体系不够完善、必要性重要性认识不足,机构不健全、独立性不强,队伍不适应要求等问题,应采取完善法规建设、加强宣传教育、加强队伍建设、建立和完善激励机制等措施来改善内部审计质量控制。
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| 关 键 词： | 内部审计质量 内部审计质量控制 |
| 文章编号： | 1672-0385（2006）02-0032-04 |
| 收稿时间： | 2005-09-14 |
| 修稿时间： | 2005年9月14日 |
On Discussion on Quality Control of Internal Audit |
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| LU Yong-gen.On Discussion on Quality Control of Internal Audit[J].Journal of Guangzhou Radio & TV University,2006,6(2):32-35. |
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| Authors: | LU Yong-gen |
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| Abstract: | The quality control of internal audit means policies and procedures established and executed by an internal audit organization to insure its audit quality meeting the demands of internal audit standard,Problems are existent in the quality control of internal audit in our country that the legal system is not perfect,Understandiny the importance is short,the organization is not sound,the independence is not strong and some auditors.Perfecting legal construction,strengthening education,strengthening the auditors' professionalism are not qualified construction,building up and perfecting encourage ment mechanism should be done to improve the quantity control of internal audit. |
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| Keywords: | internal audit quality the quality control of internal audit |
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